California Statutes
§ 23400. — 23400. (Amended by Stats. 2025, Ch. 231, Sec. 76.)
California § 23400.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 2.5.CHAPTER 2.5. Alternative Minimum Tax
This text of California § 23400. (23400. (Amended by Stats. 2025, Ch. 231, Sec. 76.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 23400. (2026).
Text
(a)For the purpose of this chapter, Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to alternative minimum tax, shall apply as it read on January 1, 2015, except as otherwise provided.
(b)A corporation electing under Chapter 4.5 (commencing with Section 23800) to be treated as an “S corporation” shall not be subject to the tax imposed by this chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Stats. 2025, Ch. 231, Sec. 76. (SB 711) Effective October 1, 2025.
Cite This Page — Counsel Stack
Bluebook (online)
California § 23400., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23400..